labour+cost

См. также в других словарях:

• Direct labour cost variance — is the difference between the standard cost for actual production and the actual cost in production.[1] There are two kinds of labour variances. Labour Rate Variance is the difference between the standard cost and the actual cost paid for the… …   Wikipedia

• direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… …   Accounting dictionary

• direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… …   Big dictionary of business and management

• percentage on direct labour cost — A basis used in absorption costing for absorbing the production overheads into the cost units produced. The formula used is: (budgeted production overheads × 100)/budgeted direct labour cost …   Accounting dictionary

• standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Accounting dictionary

• standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Big dictionary of business and management

• standard direct labour cost — /ˌstændəd dɪˌrekt leɪbə kɒst/ noun the cost of labour calculated to produce a product according to specification (used to measure estimates) …   Dictionary of banking and finance

• indirect labour cost — The wages, bonuses, and other remuneration paid to indirect labour …   Accounting dictionary

• labour economics — Study of how workers are allocated among jobs, how their rates of pay are determined, and how their efficiency is affected by various factors. The labour force of a country includes all those who work for gain in any capacity as well as those who …   Universalium

• labour costs — wages costs Expenditure on wages paid to those operators who are both directly and indirectly concerned with the production of the product, service, or cost unit. See also: direct labour cost, indirect labour cost …   Accounting dictionary

• labour costs — wages costs Expenditure on wages paid to those operators who are both directly and indirectly concerned with the production of the product, service, or cost unit See also direct labour cost; indirect costs …   Big dictionary of business and management